BETA

COMMUNITY DAY NURSERY: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
COMMUNITY DAY NURSERY (EIN 22-1553693)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-11-17
IRS object ID
201403219349301375
Schema version
2013v3.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2014-11-17T08:22:41-06:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN223006104PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MADDALONI NYDICK & KEENAN PCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line130 COLUMBIA TURNPIKEAddressLine1
CityFLORHAM PARKCity
StateNJState
ZIP Code07932ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN221553693EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY DAY NURSERYBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlCOMMBusinessNameControlTxt
Phone9736733710PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1115 SOUTH MUNN AVENUEAddressLine1
CityEAST ORANGECity
StateNJState
ZIP Code07018ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKATHY BURKEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone9736733710PhoneNum
Signature2014-11-17SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN NYDICKPreparerPersonNm
PTINP00037969PTIN
Phone9738228080PhoneNum
Preparation2014-11-17PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKATHY BURKEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1115 SOUTH MUNN AVENUEAddressLine1
CityEAST ORANGECity
StateNJState
ZIP Code07018ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$2,783,156GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CDNEO.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1879FormationYr
Legal Domicile StateNJLegalDomicileStateCd
Activity Or MissionCOMMUNITY DAY NURSERY IS A NONPROFIT EARLY CHILDHOOD PROGRAM (CONTINUED ON SCHEDULE O)ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee32TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,730,423PYContributionsGrantsAmt
CY Contributions Grants$1,838,824CYContributionsGrantsAmt
PY Program Service Revenue$19,911PYProgramServiceRevenueAmt
CY Program Service Revenue$18,168CYProgramServiceRevenueAmt
PY Investment Income$143,275PYInvestmentIncomeAmt
CY Investment Income$130,074CYInvestmentIncomeAmt
PY Other Revenue-$4,433PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,889,176PYTotalRevenueAmt
CY Total Revenue$1,987,066CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,512,602PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,549,388CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$365,333PYOtherExpensesAmt
CY Other Expenses$384,846CYOtherExpensesAmt
PY Total Expenses$1,877,935PYTotalExpensesAmt
CY Total Expenses$1,934,234CYTotalExpensesAmt
PY Revenues Less Expenses$11,241PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$52,832CYRevenuesLessExpensesAmt
Total Assets BOY$4,236,408TotalAssetsBOYAmt
Total Assets EOY$4,540,328TotalAssetsEOYAmt
Total Liabilities BOY$159,062TotalLiabilitiesBOYAmt
Total Liabilities EOY$94,257TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,077,346NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,446,071NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionIT IS THE MISSION OF COMMUNITY DAY NURSERY TO PROVIDE CHILDREN WITH A SAFE, SUPPORTIVE, STIMULATING ENVIRONMENT IN WHICH EACH CHILD'S POTENTIAL FOR EMOTIONAL, INTELLECTUAL, SOCIAL AND PHYSICAL DEVELOPMENT IS NURTURED. (CONTINUED ON SCHEDULE O)MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,582,206ExpenseAmt
Grant$0GrantAmt
Revenue$18,168RevenueAmt
DescPROVIDE PRESCHOOL, DAY CARE AND FAMILY COUNSELING PROGRAMS IN THE EAST ORANGE AREA. SEE ATTACHED STATEMENT-SCHEDULE O.Desc
Total Program Service Expenses$1,582,206TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee32EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNJStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KATHY BURKEBusinessNameLine1
FieldValueIRS element (for citing)
Phone9736733710PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1115 SOUTH MUNN AVENUEAddressLine1
CityEAST ORANGECity
StateNJState
ZIP Code07018ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
HELENA BRANCH
PRESIDENT4.00Yes (X)Yes (X)$0$0$0
FAITH BROWN
FIRST VICE-PRESIDENT4.00Yes (X)Yes (X)$0$0$0
REGINALD DAVIS
SECOND VICE-PRESIDENT4.00Yes (X)Yes (X)$0$0$0
DAVID W RAMSAY
TREASURER4.00Yes (X)Yes (X)$0$0$0
NORMA J MACKEY
SECRETARY4.00Yes (X)Yes (X)$0$0$0
CHESTER R BANKS
TRUSTEE2.00Yes (X)$0$0$0
RICHARD GREENE
TRUSTEE2.00Yes (X)$0$0$0
JOHN S LEE
TRUSTEE (FORMER)2.00Yes (X)$0$0$0
JACQUELINE YOUNG
TRUSTEE2.00Yes (X)$0$0$0
AMIR HASHEMI
TRUSTEE (FORMER)2.00Yes (X)$0$0$0
ROXANNE WILLIAMS
TRUSTEE2.00Yes (X)$0$0$0
LATASHA N CARTER
TRUSTEE (FORMER)2.00Yes (X)$0$0$0
CLEMENTIS GITTENS
TRUSTEE2.00Yes (X)$0$0$0
KATHY BURKE
EXECUTIVE DIRECTOR40.00Yes (X)$108,045$0$17,545
FieldValueIRS element (for citing)
Total Reportable Comp From Org$108,045TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$17,545TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$1,790,916GovernmentGrantsAmt
All Other Contributions$47,908AllOtherContributionsAmt
Total Contributions$1,838,824TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM FEESDesc
Business611600BusinessCd
Total Revenue Column$18,168TotalRevenueColumnAmt
Related Or Exempt Func Income$18,168RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$18,168TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$139,977TotalRevenueColumnAmt
Exclusion$139,977ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$786,187SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$796,090SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$9,903SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$9,903TotalRevenueColumnAmt
Exclusion-$9,903ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,987,066TotalRevenueColumnAmt
Related Or Exempt Func Income$18,168RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$130,074ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$115,411TotalAmt
Program Services$86,558ProgramServicesAmt
Management And General$28,853ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,055,972TotalAmt
Program Services$903,937ProgramServicesAmt
Management And General$152,035ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$52,611TotalAmt
Program Services$44,487ProgramServicesAmt
Management And General$8,124ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$216,885TotalAmt
Program Services$183,394ProgramServicesAmt
Management And General$33,491ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$108,509TotalAmt
Program Services$91,753ProgramServicesAmt
Management And General$16,756ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,999TotalAmt
Management And General$7,999ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$38,965TotalAmt
Management And General$38,965ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$10,482TotalAmt
Management And General$10,482ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$44,428TotalAmt
Program Services$20,825ProgramServicesAmt
Management And General$23,603ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$42,555TotalAmt
Program Services$34,044ProgramServicesAmt
Management And General$8,511ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$35,154TotalAmt
Program Services$28,123ProgramServicesAmt
Management And General$7,031ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$13,771TotalAmt
Program Services$11,086ProgramServicesAmt
Management And General$2,685ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
FOOD$84,394$84,394
REPAIRS AND MAINTENANCE$67,465$53,972$13,493
CLASS ACTIVITIES$34,293$34,293
TRAINING$4,605$4,605

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$735TotalAmt
Program Services$735ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,934,234TotalAmt
Program Services$1,582,206ProgramServicesAmt
Management And General$352,028ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$150,347BOYAmt
EOY$33,596EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$48,672BOYAmt
EOY$108,479EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$15,167BOYAmt
EOY$22,390EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$35,004BOYAmt
EOY$32,464EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,270,085LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,005,421LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$287,506BOYAmt
EOY$264,664EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$3,699,712BOYAmt
EOY$4,078,735EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,236,408BOYAmt
EOY$4,540,328EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$65,784BOYAmt
EOY$17,663EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$93,278BOYAmt
EOY$76,594EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$159,062BOYAmt
EOY$94,257EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,077,346BOYAmt
EOY$4,446,071EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,077,346BOYAmt
EOY$4,446,071EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,236,408BOYAmt
EOY$4,540,328EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$52,832ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$315,893NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,887,478CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,911,953CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,777,999CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,730,423CurrentTaxYearMinus1YearAmt
Current Tax Year$1,838,824CurrentTaxYearAmt
Total$9,146,677TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,887,478CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,911,953CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,777,999CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,730,423CurrentTaxYearMinus1YearAmt
Current Tax Year$1,838,824CurrentTaxYearAmt
Total$9,146,677TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$9,146,677PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$103,435CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$120,989CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$87,866CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$111,082CurrentTaxYearMinus1YearAmt
Current Tax Year$139,977CurrentTaxYearAmt
Total$563,349TotalAmt
FieldValueIRS element (for citing)
Total Support$9,710,026TotalSupportAmt
Gross Receipts Rltd Activities$107,599GrossReceiptsRltdActivitiesAmt
Public Support CY1700.94200PublicSupportCY170Pct
Public Support PY1700.94250PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$82,550OtherCostOrOtherBasisAmt
Book Value$82,550BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,043,145OtherCostOrOtherBasisAmt
Depreciation$893,496DepreciationAmt
Book Value$149,649BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$108,254OtherCostOrOtherBasisAmt
Depreciation$82,899DepreciationAmt
Book Value$25,355BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$36,136OtherCostOrOtherBasisAmt
Depreciation$29,026DepreciationAmt
Book Value$7,110BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$264,664TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescINVESTMENTS IN VARIOUS SECURITIESDesc
Book Value$4,078,735BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$4,078,735TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescACCRUED WAGES AND VACATIONDesc
Amt$76,594Amt
FieldValueIRS element (for citing)
Total Liability$76,594TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$2,302,959TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$315,893NetUnrealizedGainsInvstAmt
Revenue Not Reported$315,893RevenueNotReportedAmt
Revenue Subtotal$1,987,066RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,987,066TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,934,234TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,934,234ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,934,234TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART I, LINE 1(CONTINUED FROM FROM 990, PAGE 1) OFFERING A HIGH QUALITY FULL DAY PRESCHOOL EDUCATION TO THE CHILDREN OF EAST ORANGE, NEW JERSEY. COMMUNITY DAY NURSERY HAS BEEN SERVING CHILDREN AND THEIR FAMILIES SINCE 1897. WE BELIEVE HIGH-QUALITY EARLY CHILDHOOD EDUCATION ENSURES CHILDREN TO BE READY FOR KINDERGARTEN AND BEYOND. WE ARE ACCREDITED BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN WHICH MEANS WE MEET THE HIGH STANDARDS SET TO ENSURE CHILDREN WILL BE SAFE, HEALTHY, AND LEARNING EACH DAY. OUR CERTIFIED TEACHERS HAVE DEGREES AND ARE WELL TRAINED IN EARLY CHILDHOOD. THEY BUILD CARING RELATIONSHIPS WITH EACH CHILD, AND PLAN ACTIVITIES THAT ARE FUN AND CHALLENGING. ONGOING ASSESSMENT ENSURES CHILDREN CONTINUE TO LEARN AND DEVELOP.
FORM 990, PART III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS(CONTINUED FROM FORM 990, PAGE 2) IT IS OUR GOAL TO STRENGTHEN A COOPERATIVE PARTNERSHIP WITH FAMILIES THROUGH A VARIETY OF PARENTING SERVICES AND GROUP ACTIVITIES.
FORM 990, PART III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTSCOMMUNITY DAY NURSERY HAS BEEN SERVING CHILDREN AND THEIR FAMILIES BY PROVIDING HIGH QUALITY CHILDCARE AND EDUCATION FOR OVER 100 YEARS. CURRENTLY, THREE AND FOUR YEAR OLD EAST ORANGE RESIDENTS SPEND UP TO TEN HOURS DAILY, TWELVE MONTHS PER YEAR IN OUR CLASSROOMS. OUR PROGRAM RUNS FROM SEPTEMBER THROUGH AUGUST FROM 7:30AM UNTIL 5:30PM. OUR CONTRACT WITH THE EAST ORANGE BOARD OF EDUCATION TO PROVIDE PRESCHOOL SERVICES REMAINS IN FORCE. THIS FUNDING HAS ALLOWED COMMUNITY DAY NURSERY TO ENGAGE DEGREED, STATE CERTIFIED TEACHERS FOR TEN MONTHS OF THE YEAR, UPDATE THE CLASSROOMS BY PURCHASING NEW FURNITURE AND LEARNING MATERIALS, AND HIRE AND TRAIN PARAPROFESSIONAL FAMILY SUPPORT STAFF. HOWEVER, THE SMALL RATIOS THAT WE BELIEVE ARE NECESSARY FOR A HIGH-QUALITY EARLY CHILDHOOD PROGRAM ARE MAINTAINED THROUGH OUR UTILIZATION OF PART-TIME TEACHER ASSISTANTS. THESE EMPLOYEES WORK 7:30AM THROUGH 9:30AM AND 3:30PM THROUGH 5:30PM, IN ADDITION TO FULL DAYS, AS NEEDED. OUR PART-TIME STAFF PARTICIPATES IN PROFESSIONAL DEVELOPMENT OPPORTUNITIES WITH OUR FULL-TIMERS. WHEN WE LOSE A FULL-TIME EMPLOYEE, WE CAN OFFER EMPLOYMENT TO A PART-TIMER WHOM WE KNOW AND TRUST, BECAUSE OF THE RELATIONSHIP DEVELOPED OVER TIME, AND WHO HAS RECEIVED THE EDUCATIONAL OPPORTUNITIES TO EXCEL IN THE CLASSROOM. WE ALSO SEND THE PART-TIMERS TO TAKE CLASSES ON AN INDIVIDUAL BASIS, AS NEEDED. WHERE SOME SCHOOLS UTILIZE SUBSTITUTE TEACHERS, WE CONTINUE TO MAINTAIN THREE FULL-TIME ON SITE SUBSTITUTES (FLOATERS) SO THE CHILDREN ARE ALWAYS IN FAMILIAR SURROUNDINGS WITH PEOPLE THEY KNOW AND TRUST. WHEN NO STAFF MEMBER IS ABSENT, ALL THREE FLOATERS SERVE AS A THIRD PERSON IN CLASSROOMS ALLOWING THE TEACHER TO WORK ONE-ON-ONE WITH CHILDREN. THE STAFFING FOR TWO OF THE FLOATERS AND ALL OF THE PART-TIME EMPLOYEES IS PROVIDED THROUGH PRIVATE FUNDING. IT HAS BEEN OUR EXPERIENCE THAT THE CHILDREN IN OUR PROGRAM BECOME EFFECTIVE LISTENERS, HAVE ENHANCED VOCABULARIES, UNDERSTAND THE CONCEPTS OF SHARING, TAKING TURNS AND FOLLOWING DIRECTIONS. FEEDBACK FROM THE KINDERGARTEN TEACHERS IN THE EAST ORANGE SCHOOL DISTRICT HAS BEEN OVERWHELMINGLY POSITIVE. THEY TELL US, "WE KNOW THE CHILDREN WHO COME TO US FROM COMMUNITY DAY; THEY ARE READY TO PARTICIPATE FROM THE FIRST DAY OF SCHOOL." THE SCHOOL DISTRICT REGULARLY SENDS PEOPLE WHO ARE INTERESTED IN THE PRESCHOOL PROGRAM TO VISIT OUR CENTER. OUR STAFF TURNOVER IS SIGNIFICANTLY LOW COMPARED TO OTHER CHILDCARE AGENCIES ACROSS THE COUNTRY. COMMUNITY DAY NURSERY HAS BEEN ACCREDITED SINCE 1997 BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC). THIS PROCESS INVOLVES A YEARLONG INTENSE SELF-EVALUATION PROCESS AND ONGOING SELF-ASSESSMENT AND CORRECTION. NAEYC HAS RE-VAMPED THE ACCREDITATION PROCESS AND NOW REQUIRES EXTENSIVE DOCUMENTATION FROM THE CLASSROOMS AND ADMINISTRATORS. EACH CLASSROOM TEACHER AND THE DIRECTOR HAVE ASSEMBLED A PORTFOLIO THAT DOCUMENTS THE WAYS IN WHICH THE PROGRAM IMPLEMENTS THE CRITERIA ORGANIZED BY TEN STANDARDS: 1) PROMOTE POSITIVE RELATIONSHIPS FOR ALL CHILDREN AND ADULTS. 2) IMPLEMENT A CURRICULUM FOSTERING ALL AREAS OF CHILD DEVELOPMENT-COGNITIVE, EMOTIONAL, LANGUAGE, PHYSICAL AND SOCIAL. 3) USE DEVELOPMENTALLY, CULTURALLY AND LINGUISTICALLY APPROPRIATE AND EFFECTIVE TEACHING APPROACHES. 4) PROVIDE ONGOING ASSESSMENTS OF CHILDREN AND STAFF. 5) PROMOTE NUTRITION AND HEALTH OF CHILDREN AND STAFF. 6) EMPLOY AND SUPPORT QUALIFIED TEACHING STAFF. 7) ESTABLISH AND MAINTAIN COLLABORATIVE RELATIONSHIPS WITH FAMILIES. 8) ESTABLISH AND MAINTAIN RELATIONSHIPS AND USE RESOURCES OF THE COMMUNITY. 9) PROVIDE A SAFE AND HEALTHY PHYSICAL ENVIRONMENT. 10) IMPLEMENT STRONG PROGRAM MANAGEMENT POLICIES THAT RESULT IN HIGH-QUALITY SERVICE. WE ARE VISITED TWICE ANNUALLY FOR THE PURPOSE OF EVALUATION BY THE EAST ORANGE SCHOOL DISTRICT. REPRESENTATIVES ALSO VISIT US FROM THE NEW JERSEY DEPARTMENT OF EDUCATION. THEY RATE ONE OF OUR CLASSROOMS ANNUALLY ACCORDING TO THE EARLY CHILDHOOD EDUCATION RATING SCALE AND SEND THE REPORT TO THE EAST ORANGE SCHOOL DISTRICT EARLY CHILDHOOD EDUCATION DEPARTMENT. OUR CHILDREN ARE IN SCHOOL FOR BREAKFAST, LUNCH AND A DAILY SNACK. MOST OF THE FUNDING FOR THE FOOD, FOOD WORKERS, AND ADMINISTRATION OF THE PROGRAM COMES FROM THE DEPARTMENT OF AGRICULTURE THROUGH THE CHILD AND ADULT FOOD CARE PROGRAM. WE RECEIVE A FOOD STIPEND AND A PERCENTAGE OF THE SALARY AND BENEFITS FOR THE COOK. HOWEVER, TO MAINTAIN THE HIGH-QUALITY OF THE FOOD THAT IS PURCHASED AND PREPARED ALSO REQUIRES ADDITIONAL FUNDING FROM PRIVATE SPONSORS. PROGRAM FOR PARENTS: OUR FAMILY WORKERS CONTINUE TO HOST MONTHLY PARENT MEETINGS USING THE PARENTING NOW! CURRICULUM.
FORM 990, PART VI, SECTION B, LINE 11A DRAFT OF FORM 990 IS REVIEWED BY EXECUTIVE DIRECTOR THEN DISTRIBUTED TO, AND REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO THE FORM BEING FILED. THE FORM 990 IS DISCUSSED WITH A QUESTION AND ANSWER PERIOD PRIOR TO THE FINAL BOARD APPROVAL. UPON APPROVAL, THE FORM 990 IS SUBMITTED TO THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION REQUIRES ANNUAL CONFLICTS OF INTEREST STATEMENTS FROM ALL BOARD MEMBERS. THESE STATEMENTS ARE REVIEWED BY THE PRESIDENT AND EXECUTIVE DIRECTOR OF THE ORGANIZATION. ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR IS DETERMINED BY THE NEW JERSEY DEPARTMENT OF EDUCATION CONTRACT. OTHER SALARIES ARE DETERMINED BY THE EXECUTIVE DIRECTOR AND TREASURER AND ARE BASED ON SIMILAR AGENCIES AND PROGRAMS. THERE ARE NO OTHER TOP MANAGEMENT, OFFICERS, OR KEY EMPLOYEES COMPENSATED WITHIN THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATMENTS ARE ALWAYS AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S OFFICE OR BY REQUEST.
FORM 990, PART XI - LINE 2CTHE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.